Analysis of Factors and Fraud Preventive Efforts in Company Financial Reports: A Literature Review Study
DOI:
https://doi.org/10.21532/apfjournal.v9i1.323Keywords:
Fraud, Risk Management, Internal Control, Financial ReportsAbstract
The research in this article aims to identify and provide an overview of the factors that cause fraud and explain efforts to prevent fraud in company financial reports. The results of the research show that there are seven factors that cause fraud in company financial reports, namely greed, opportunity, need, exposure, unshareable pressure/incentive, rationalization, and capacity. Apart from that, it turns out that digital technology has a negative impact in creating the potential to cause fraud in company financial reports. The preventive efforts that can be taken to prevent fraud in company financial reports are through improving risk management, internal control, and the use of digital forensic concepts which are expected to provide input for company management to avoid fraud in company financial reports from an early age. Apart from that, for future academics and researchers, it is hoped that this research can become a reference source for developing knowledge related to fraud.References
Anggraini, D., Triharyati, E., & Novita, H. A. (2019). Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud. Journal of Economic, Bussines and Accounting (COSTING), 2(2), 372–380. https://doi.org/10.31539/costing.v2i2.708.
Boateng, A. A., Boateng, G. O., & Acquah, H. (2014). A Literature Review of Fraud Risk Management in Micro Finance Institutions in Ghana. Research Journal of Finance and Accounting, 5(11), 42–52.
Bungin, B. (2017). Metodologi Penelitian Kuantitatif. PT Fajar Interpretama Mandiri.
Christian, N., & Julyanti, L. (2022). Analisis Kasus PT. Asuransi Jiwasraya (Persero) dengan Teori Dasar Fraud. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 595. https://doi.org/10.31955/mea.v6i2.1982.
Committee of Sponsoring Organization of the Threadway Commission. (2016). Fraud Risk Management Guide - Executive Summary. COSO.
Creswell, J. W. (2014). Research Design: Quantitative And Qualitative Approach. Sage Publishing.
Damayani, F., Wahyudi, T., & Yuniartie, E. (2019). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia tahun 2014 – 2016. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 11(2), 151–170. https://doi.org/10.29259/ja.v11i2.8936.
Fahmi, M., & Syahputra, M. R. (2019). Peranan Audit Internal Dalam Pencegahan (Fraud). Liabilities (Jurnal Pendidikan Akuntansi), 2(1), 24–36. https://doi.org/10.30596/liabilities.v2i1.3327.
Fibriyanti, Y. V. (2023). Analisis Sistem Informasi Akuntansi Penggajian Dalam Rangka Efektivitas Pengendalian Internal Perusahan (Studi Kasus pada PT.Populer Sarana Medika, Surabaya). Jurnal Kendali Akuntansi, 1(1), 65–83. https://doi.org/10.59581/jka-widyakarya.v1i1.192.
Hendri, N., & Sari, S. U. (2018). Sistematic Literature Review : The Strategy for Preventing Government Financial Report Fraud. Angewandte Chemie International Edition, 6(11), 951–952., 3(1), 10–27.
Herawati, H. (2019). Pentingnya Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Jurnal Akuntansi Unihaz, 2(1), 16–25.
Johnson, E. N., John R. Kuhn, J., Apostolou, B., & Hassell, J. M. (2018). Auditor Perceptions Of Client Narcissism As A Fraud Attitude Risk Factor. Angewandte Chemie International Edition, 3(1), 10–27.
Kementrian Riset dan Teknologi Republik Indonesia. (2019). Sesjen Kemenristekdikti Minta Calon Akuntan Profesional Dibekali Kemampuan Deteksi Tindak ‘Fraud’ dan Korupsi di Era Digita.
Kostova, S. (2013). Audit Procedures for Disclosure of Errors and Fraud in Financial Statements of Bulgarian Companies. Annals of the Alexandru Ioan Cuza University - Economics, 59(1), 49–66. https://doi.org/10.2478/v10316-012-0003-z.
Kristiyani, D., & Hamidah. (2020). Model Penerapan Akuntansi Sektor Publik Untuk Mencegah Fraud Pada Sektor Publik Di Era Digital. Jurnal Bisnis Dan Akuntansi, 22(2), 289–304. https://doi.org/10.34208/jba.v22i2.732.
Laudeciska, L., Yanni, & Yunita. (2023). Fraud Laporan Keuangan : Preventif Terhadap Fraud Pada Perusahaan. Jurnal Bina Akuntansi, 10(1), 187–200.
Love, V. J., & Manisero, T. R. (2021). A Corporate Governance Anomaly. CPA Journal, 11–14.
Manossoh, H. (2016). Faktor-faktor penyebab terjadinya fraud pada pemerintah di Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1).
Maychael, & Pangestuti, D. C. (2022). Peran Manajemen Risiko Dalam Memoderasi Rasio Keuangan Terhadap Nilai Perusahaan. Owner: Riset dan Jurnal Akuntansi, 6(4), 3398–3411. https://doi.org/10.33395/owner.v6i4.1137.
Mcmahon, R., Pence, D., Bressler, L., & Bressler, M. S. (2016). New Tactics in Fighting Financial Crimes : Moving Beyond the Fraud Triangle. Journal of Legal, Ethical and Regulatory Issues, 19(1), 16–26.
Moeller, R. R. (2013). Executive’s Guide to COSO Internal Controls - Understanding and Implementing the New Framework. In Executive’s Guide to COSO Internal Controls. John Wiley & Sons, Inc.
Muhtar, Sutaryo, & Sriyanto. (2018). Corruption in Indonesian local government: Study on triangle fraud theory. International Journal of Business and Society, 19(2), 536–552.
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Diamond Theory: Studi Empiris Pada Perusahaan Sub Sektor Transportasi Di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89–102. https://doi.org/10.34208/jba.v21i1.503.
Ruankaew, T. (2016). Beyond the Fraud Diamond. International Journal of Business Management & Economic Research, 7(1), 474–476.
Sagala, S. G., & Siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13(2), 245–259. https://doi.org/10.28932/jam.v13i2.3956.
Saraswati, V., & NP, M. G. W. E. (2014). Analisis Sistem Akuntansi Penggajian dan Pengupahan sebagai Upaya Mendukung Tujuan Pengendalian Intern Perusahaan pada Hotel Batu Permai Kota Batu. Jurnal Administrasi Bisnis, 15(2), 1–10.
Shodiq, N., Carolina, A., & Sambharakhresna, Y. (2013). Persepsi Auditor Terhadap Penerapan Audit Forensik Dalam Mendeteksi Kecurangan Penyajian Laporan Keuangan (Survey Pada Kantor Perwakilan BPKP Jawa Timur). JAFFA Oktober, 1(2), 113–128.
Sihombing, E., Erlina, Rujiman, & Muda, I. (2019). The effect of forensic accounting, training, experience, work load and professional skeptic on auditors ability to detect of fraud. International Journal of Scientific and Technology Research, 8(8), 474–480.
Simeunović, N., Grubor, G., & Ristić, N. (2020). Forensic accounting In The Fraud Auditing Case. The European Journal of Applied Economics, 16(2), 147–164. https://doi.org/10.1146/annurev-lawsocsci-020320-022159.
Simha, A., & Satyanarayan, S. (2016). Straight from the Horse ’ s mouth : Auditors ’ on Fraud Detection and Prevention , Roles of Technology , and White-Collars Getting Splattered with Red ! Journal of Accounting and Finance, 16(1), 26–44.
Suhartono, & Jannah, R. (2021). Menelaah Dampak Penerapan Akuntansi Forensik Dalam Mendeteksi Fraud Pengadaan Barang/Jasa Pada Sektor Publik. Jurnal Akuntansi STIE Muhammadiyah Palopo, 7(2), 1–15. https://doi.org/10.35906/ja001.v7i2.735.
Supriyadi, A., & Setyorini, C. T. (2020). Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia. Owner (Riset Dan Jurnal Akuntansi), 4(2), 467-475. https://doi.org/10.33395/owner.v4i2.257.
Vinella, C., Wibisono, J., Rianti, M., Ovina, M. E., & Meiden, C. (2022). Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham Yang Dimoderasi Konservatisme Akuntansi. Jurnal Akuntansi, 7(2), 147–160. https://doi.org/10.46806/ja.v7i2.572.
Yudhiyati, R. (2020). Pendidikan Akuntansi Forensik di Indonesia : Sebuah Kajian Literatur. Jurnal Akuntansi Indonesia, 16(1), 44–51.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Mega Amalia Putri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
